Beaufort County, North Carolina
Belhaven, NC vacation rental requirements
Belhaven requires a zoning compliance permit for short-term rentals and allows them by right only in its R-5M and General Business zones (special use in R-5 and Marine Business). Guests are capped at two per bedroom plus four, and a local contact must answer within an hour. Stays pay 6.75% sales tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Three verified complaints in 12 months can cost you the permit. We could not find the permit fee in the code; ask the town.
Your licensing checklist
In order: the state, the county, then the town.
State of North Carolina
Know who owes the tax
Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source
Use a written vacation rental agreement
The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source
Check your zoning
Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source
Beaufort County, North Carolina
Then your town or area
Zoning rules for short-term rentals are set by each town, and by the county outside town limits. Pick your area.
Town of Belhaven
Check your zone
Short-term rentals are allowed in the R-5M and General Business districts. In the R-5 and Marine Business districts they need a special use permit.Source
Apply for the zoning compliance permit
Apply to the town before you list. The permit covers both owner-occupied rentals (you live there at least 275 days and rent up to 90 days a year) and dedicated rentals. The town notifies neighbors within 100 feet with your contact and maximum occupancy.Source
Taxes on each stay
Stays under 90 days owe 6.75% sales tax plus the local occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with the Department of Revenue. We found no occupancy tax in Belhaven or the county outside Washington; ask the town whether one applies.Source
Inspection checklist
What the inspector looks for, from Town of Belhaven’s published checklist.
House rules for guests
Sources
- Occupancy taxes and Airbnb · UNC School of Government
- Vacation Rental Act (G.S. Chapter 42A) · North Carolina General Assembly
- Short-term rental regulations after Schroeder · UNC School of Government
- Code section · Belhaven (Municode)
- Current sales and use tax rates · North Carolina Department of Revenue
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.